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The Goods and Services Tax Practitioners Association of Maharashtra
The Goods & Services Tax Practitioners’
Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)
GST Review September-2023

Part 1

Editorial
From the President
Roving Eye
GST Updates
Identifying GST disputes suitable for the Writ Jurisdiction of High Courts
Refunds under GST law - Analysis of relevant provisions and important judgments
Time of Supply of Goods – A Refresher and Certain Issues Part 1
GST implication on corporate guarantee given for related party with practical aspects
Do’s and Don’ts in real estate industry
Hearing mandatory before passing assessment order under section 75(4) of GST Act
VAT Update
Service Tax Updates
Do You Know?
Speaker’s Forum
Representation & Response
Important Judgments
Association News

Part 2

From the Courts
Gist of Advance Rulings

Part 3

Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 39/2023-Central Tax, New Delhi, the 17th August, 2023
Notification No. 40/2023-Central Tax, New Delhi, the 17th August, 2023
Notification NO. 41/2023- CENTRAL TAX New Delhi, the 25th August, 2023
Notification No. 42/2023 – CENTRAL TAX New Delhi, the 25th August, 2023
Notification No. 43/2023 – CENTRAL TAX New Delhi, the 25th August, 2023
Notification NO. 44/2023–CENTRAL TAX New Delhi, the 25th August, 2023
Notification No. 45/2023 – Central Tax New Delhi, dated the 06th September, 2023.
SGST Notification and Circulars
Notification No. 36/2023—State Tax 4th September 2023.
Notification No. 37/2023—State Tax dated the 4th September, 2023.
Notification No. 38/2023—State Tax dated the 4th September 2023.
Advisory: Time limit for Reporting Invoices on the IRP Portal
Introducing Electronic Credit Reversal and Reclaimed statement
Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication
Advisory: Mera Bill Mera Adhikaar Scheme
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